Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012

Sales And Use Tax Court Decisions

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Cod Gas & Oil Co., Inc. v. State Board of Equalization . . . (1997)

Claim for Refund of Unconstitutional District Taxes

Plaintiff motor vehicle fuel retailers sought refund of district taxes they had paid to the state which were later declared to be unconstitutional. Plaintiffs argued that they had the right to file an action for refund of such taxes even though the Legislature had adopted a comprehensive statutory scheme whereby it is the purchasers who have the right to file the claims for refund of unconstitutional district taxes, rather than retailers as is generally the case. The Court of Appeal held that the statutory scheme was constitutional and that it clearly prohibited these retailers from filing claims. Since plaintiffs had no statutory basis for maintaining an action for refund, the trial court's dismissal of the suit was upheld. Cod Gas & Oil Co., Inc. v. State Board of Equalization (1997) 59 Cal.App.4th 756.